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ACC 100-400: Special Topics
1.00 - 3.00 Credits
Saint Leo University
Prerequisite: Permission of department chair and dean A variable-content accounting course designed for a specific class level: freshman (100) through senior (400). Topic is announced in advance of registration. Offered as needed.
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ACC 203: The Financial Accounting Cycle
1.00 Credits
Saint Leo University
Prerequisite: ACC 201 A thorough review of the accounting cycle emphasizing the mechanics of debits and credits. Topics include the use of the accounting model to determine net income, adjusting financial statements, end of period procedures, accounting for merchandising businesses, accounting systems and special journals, and the time value of money. Under certain circumstances, this course may be waived with permission from the department chair. For information about this course and how to get started, ac-cess the following website: http://faculty.saintleo.edu/acc203.
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ACC 203 - The Financial Accounting Cycle
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ACC 301: Intermediate Accounting I
3.00 Credits
Saint Leo University
Prerequisite: ACC 202, ACC 203, or permission of the department chair to waive ACC 203 A study of the development of generally accepted accounting principles and valuation models in their application to financial statement presentations.
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ACC 301 - Intermediate Accounting I
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ACC 302: Intermediate Accounting II
3.00 Credits
Saint Leo University
Prerequisite: ACC 301 A continuation of generally accepted accounting principles development. The valuation of liabilities and equity, revenue realization, accounting changes, income taxes, leases, and financial statement disclosures.
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ACC 302 - Intermediate Accounting II
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ACC 303: Accounting Information Systems
3.00 Credits
Saint Leo University
Prerequisite: ACC 202 Principles involved in establishing an accounting information system. Included are source docu-ments, internal controls, and the interfaces needed for managerial control of the business. The inte-gration of managerial accounting information needs with the design and implementation of systems is studied.
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ACC 303 - Accounting Information Systems
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ACC 304: Government and Not- For- Profit Accounting
3.00 Credits
Saint Leo University
Prerequisite: ACC 202 Accounting principles as they apply to governments and not-for-profit organizations such as hospi-tals, social agencies, and universities. Management accounting principles as they apply to these or-ganizations.
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ACC 304 - Government and Not- For- Profit Accounting
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ACC 329: Directed Study: Readings or Research
3.00 Credits
Saint Leo University
Prerequisite: Requires permission of department chair and dean and junior standing Designed for small groups of students to study a particular aspect of accounting in more depth than offered in regular course offerings. This is a seminar course that meets for 36 contact hours. Offered as needed.
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ACC 329 - Directed Study: Readings or Research
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ACC 331: Cost Accounting
3.00 Credits
Saint Leo University
Prerequisite: ACC 202 A study of relevant costs for managerial decision making. Includes cost accounting fundamentals used in managerial control functions.
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ACC 331 - Cost Accounting
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ACC 401: Advanced Accounting
3.00 Credits
Saint Leo University
Prerequisite: ACC 302 Accounting principles for partnership, mergers, acquisitions, and consolidations including the work-sheet analysis of consolidation principles.
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ACC 401 - Advanced Accounting
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ACC 411: Auditing
3.00 Credits
Saint Leo University
Prerequisites: ACC 302, MAT 201 Principles and procedures of internal and public auditing. Includes the ethics, responsibilities, stan-dards, and reports of auditors.
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ACC 411 - Auditing
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